ArthaŚ, 4, 9, 9.1 bāhyeṣu tu pracchannam ahani kṣetrakhalaveśmāpaṇebhyaḥ kupyabhāṇḍam upaskaraṃ vā māṣamūlyād ūrdhvam ā pādamūlyād ityapaharatastripaṇo daṇḍaḥ gomayapradehena vā pralipyāvaghoṣaṇam ā dvipādamūlyād iti ṣaṭpaṇaḥ gomayabhasmanā vā pralipyāvaghoṣaṇam ā tripādamūlyād iti navapaṇaḥ gomayabhasmanā vā pralipyāvaghoṣaṇam śarāvamekhalayā vā ā paṇamūlyād iti dvādaśapaṇaḥ muṇḍanaṃ pravrājanaṃ vā ā dvipaṇamūlyād iti caturviṃśatipaṇaḥ muṇḍasyeṣṭakāśakalena pravrājanaṃ vā ā catuṣpaṇamūlyād iti ṣaṭtriṃśatpaṇa ā pañcapaṇamūlyād ityaṣṭacatvāriṃśatpaṇaḥ ā daśapaṇamūlyād iti pūrvaḥ sāhasadaṇḍa ā viṃśatipaṇamūlyād iti dviśata ā triṃśatpaṇamūlyād iti pañcaśata ā catvāriṃśatpaṇamūlyād iti sāhasra ā pañcāśatpaṇamūlyād iti vadhaḥ //

ArthaŚ, 4, 9, 23.1 bandhanāgārādhyakṣasya saṃruddhakam anākhyāya cārayataścaturviṃśatipaṇo daṇḍaḥ karma kārayato dviguṇaḥ sthānānyatvaṃ gamayato 'nnapānaṃ vā rundhataḥ ṣaṇṇavatir daṇḍaḥ parikleśayata utkoṭayato vā madhyamaḥ sāhasadaṇḍaḥ ghnataḥ sāhasraḥ //